La propuesta de la Unión Europea relativa a un impuesto sobre el carbono en frontera y su compatibilidad con las normas de la Organización Mundial del Comercio
The European Commission, in its recent Communication on the European Green Pact, closely linked to the achievement of the United Nations Sustainable Development Goals (SDGs), envisages an ambitious plan to make the European Union (EU) an effective global leader in the fight against climate change. A...
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| Format: | Article |
| Language: | Spanish |
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2020
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7388653 |
| Source: | Revista de educación y derecho = Education and law review, ISSN 2013-584X, Nº. 21 (Fiscalidad y objetivos de desarrollo sostenible (ODS)), 2020 |
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| Summary: |
The European Commission, in its recent Communication on the European Green Pact, closely linked to the achievement of the United Nations Sustainable Development Goals (SDGs), envisages an ambitious plan to make the European Union (EU) an effective global leader in the fight against climate change. Among the many measures contemplated in the European Green Pact, it programmes a drastic reduction of carbon and other greenhouse gas emissions within the EU and includes a proposal to establish a carbon border tax or carbon border adjustment. This contribution is dedicated to this specific proposal. It examines its purpose, aimed at reducing the risk of a carbon leakage from the EU due to the transfer of companies or the increase in imports from third countries less committed to reducing emissions, and it analyses their compatibility with the rules of the World Trade Organization (WTO), taking into account its basic principles, exceptions and, particularly, its regulation on border tax adjustments. |
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